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The Soorah (Qur'anic chapter) Al-Humazah (The Mocker) [No. 104] is one of the short Chapters of the thirtieth part of the Noble Quran. Herein is its explanation extracted from 'Tafseer Ibn Katheer', which is one of the most reliable books of Tafseer (interpretation).
The text of the chapter:
In the name of Allah, the Most Beneficent, the Most Merciful
1. Woe to every scorner and mocker
2. Who collects wealth and [continuously] counts it.
3. He thinks that his wealth will make him immortal.
4. No! He will surely be thrown into the Crusher.
5. And what can make you know what is the Crusher?
6. It is the fire of Allah, [eternally] fueled,
7. Which mounts directed at the hearts.
8. Indeed, it [i.e. Hellfire] will be closed down upon them
9. In extended columns
The explanation:
"Woe to every scorner and mocker"
That is, who holds people in contempt and belittles them, as in the Words of Allah, the Most High, which mean:"[And] scorner, going about with malicious gossip."[Quran, 68: 11] That is, according to Ibn 'Abbas and Qatadah 
a backbiter who goes about amongst the people sowing dissension and discord between them, carrying tales and causing corruption. It is narrated by Al-Bukhari and Muslim 
that the Messenger of Allah 
was passing by two graves and he said:
a backbiter who goes about amongst the people sowing dissension and discord between them, carrying tales and causing corruption. It is narrated by Al-Bukhari and Muslim that the Messenger of Allah was passing by two graves and he said: "Assuredly, they are both being punished, not for a major sin, but because one of them did not clean himself after urinating and the other used to carry tales." [Al-Bukhari and Muslim]
Imam Ahmad 
has narrated that Hudhayfah 
said: "I heard the Messenger of Allah saying: "The tale-bearer will not enter Paradise." [Muslim]
has narrated that Hudhayfah said: "I heard the Messenger of Allah saying: "The tale-bearer will not enter Paradise." [Muslim]"Who collects wealth and [continuously] counts it."
That is, who hoards his money and occupies himself in counting it, like a miser, as in Allah's Words, which mean:"And collected [wealth] and hoarded it." [Quran 70: 18] His wealth diverts him: All day he spends time counting and piling up his money and at night, he sleeps like a rotting corpse.
"He thinks that his wealth will make him immortal."
That is, he believes that his accumulated wealth will prolong his life in this world.
"No!!"
That is, the matter is in no way as he supposes.
"He will surely be thrown into the Crusher"
That is, surely, the one who piles his wealth in a miserly manner will be thrown in a crushing fire which burns up to the heart while he is still alive.
" And what can make you know what is the Crusher? It is the fire of Allah, [eternally] fueled, which mounts directed at the hearts."
Thabit said: "It means that it (the fire) burns them up to their hearts while they are alive." Then, he said, "The punishment reaches its climax." - At this point, Thabit began to cry (at the thought of such a terrible torment). According to Muhammad Ibn Ka'b the fire eats away the flesh of the body until it reaches up to the heart, then it proceeds up to his throat, then it commences again with his body.
said: "It means that it (the fire) burns them up to their hearts while they are alive." Then, he said, "The punishment reaches its climax." - At this point, Thabit began to cry (at the thought of such a terrible torment). According to Muhammad Ibn Ka'b the fire eats away the flesh of the body until it reaches up to the heart, then it proceeds up to his throat, then it commences again with his body." Indeed, it [i.e. Hellfire] will be closed down upon them"
There is no escape for them from it, nor any relief since, according to Ibn 'Abbas, the Arabic word Mu'sadah used in this verse means that it (the fire) locks all doors upon them so that there is no escape. Qatadah said it means a fire that blocks out all the light and prevents any exit from it, while Ad-Dahhak said it means an all-encompassing fire from which there is no door by which to exit.
said it means a fire that blocks out all the light and prevents any exit from it, while Ad-Dahhak said it means an all-encompassing fire from which there is no door by which to exit. According to Abu 'Imran Al-Jawni "When the Day of Resurrection comes, by Allah's command, every tyrant, every devil and every person who used to fear people (rather than Allah) will be fettered in irons, then Allah will order that they be thrown into the Fire and they will be covered by it, then - by Allah - their feet will not be able to obtain any position on the ground - ever; nor will they be able to see the sky from it, for their eyes will never be able to close in sleep, nor – by Allah – will they taste therein any cold (refreshing) drinks – ever." [Ibn Abi Hatim]
"When the Day of Resurrection comes, by Allah's command, every tyrant, every devil and every person who used to fear people (rather than Allah) will be fettered in irons, then Allah will order that they be thrown into the Fire and they will be covered by it, then - by Allah - their feet will not be able to obtain any position on the ground - ever; nor will they be able to see the sky from it, for their eyes will never be able to close in sleep, nor – by Allah – will they taste therein any cold (refreshing) drinks – ever." [Ibn Abi Hatim]"In extended columns"
'Atiyah Ibn 'Awfi said that it means columns of iron, while As-Suddi said, "It means columns of fire." Qatadah said that according to Ibn 'Abbas, it means the doors (of the fire) are extended. Al-'Awfi also attributes to Ibn 'Abbas that it means that Allah will place them in the Fire with extended columns over them, buttressed by supports to which they are chained by their necks and the doors are locked upon them. Qatadah also said: "We used to say that they are punished with columns of fire." This was the preferred explanation of Ibn Jareer while Abu Salih said that the verse means: "In heavy shackles (which bind them)".
said that it means columns of iron, while As-Suddi said, "It means columns of fire." Qatadah said that according to Ibn 'Abbas, it means the doors (of the fire) are extended. Al-'Awfi also attributes to Ibn 'Abbas that it means that Allah will place them in the Fire with extended columns over them, buttressed by supports to which they are chained by their necks and the doors are locked upon them. Qatadah also said: "We used to say that they are punished with columns of fire." This was the preferred explanation of Ibn Jareer while Abu Salih said that the verse means: "In heavy shackles (which bind them)".
